Which accounting subject is the property fee included in?

The property expenses incurred by the enterprise need to be confirmed according to the actual use department. If the enterprise is relatively small, it can be directly included in the management expense account in full. When a general taxpayer obtains a special VAT invoice, it shall also confirm the corresponding input tax. The entry is,

Borrow: management fee-property fee,

Taxes payable-VAT payable-input tax,

Loans: accounts payable, etc.